EY has set out a list of priorities for technology companies heading into 2026, arguing that rapid advances in artificial intelligence are reshaping competitive dynamics and operating models.
The advisory firm’s annual Top 10 Opportunities for Technology Companies in 2026 puts dealmaking, new agent-based software approaches and tighter governance at the centre of executive agendas. It also highlights shifts in talent strategy, finance, tax and security as companies scale AI deployments across the enterprise.
EY describes the current phase as a “hyper-velocity AI moment”, with speed as a key differentiator. In its view, early movers can build durable positions, while slower organisations risk being locked out of ecosystems and distribution.
Deals And Ecosystems
The first opportunity focuses on scaling through mergers and acquisitions and joint ventures. EY frames this as an “ecosystem play”, shaped by faster innovation cycles and pressure to secure data, specialist talent and distribution.
Joint ventures and partnerships feature throughout the list, alongside a call for clearer incentives and governance across partner networks. EY also points to opportunistic transactions as a way to accelerate AI-first operating models.
Agentic Shift
Several opportunities address the rise of “agentic” systems, where software agents perform tasks across tools and services. EY argues companies will need to design for agentic interoperability, and to consider “physical AI” deployments that link software intelligence with devices and operational technology.
The list also calls for a rethink of commercial strategy for the agentic era. That includes changes in how suppliers package products, price services and manage routes to market as customers push for outcome-based models.
Flexibility in model selection also ranks highly. Many firms use a mix of foundation models, smaller specialised models and in-house approaches, with procurement and risk considerations shaping architecture choices.
Governance And Sovereignty
As AI deployments mature, EY stresses the need for functional leaders to operationalise safe, reliable AI practices. It pairs this with a push for “sovereignty by default”, pointing to stronger data-residency controls, supply-chain scrutiny and regional regulatory compliance built into system design.
EY also links sovereignty to talent strategy, calling for a “borderless talent model”. Companies across Asia and elsewhere are increasingly blending local hiring with cross-border teams and remote delivery to secure scarce skills in machine learning, security and cloud operations.
New Roles
The list flags a growing need for embedded technical specialists to manage the complexity of AI platforms. It also points to emerging roles, including forward-deployed engineers, as organisations push AI deeper into workflows and seek faster feedback between product teams and customers.
These shifts are part of broader changes to operating models. Large technology suppliers and fast-growing software firms are using embedded teams to speed implementations, reduce friction between sales and engineering, and adapt products to customer environments.
Finance And Tax
EY points to a more formal discipline around AI cost management, describing “AI FinOps” as a way to make finance a central driver of return on investment. As compute usage rises and model costs fluctuate, companies are seeking tighter controls on usage, monitoring and budgeting.
Tax strategy is another priority, reflecting the shift towards digital infrastructure and AI. EY ties this to changes in where value is created, how intellectual property is managed and how multinational groups structure investments across jurisdictions.
Security Pressures
The final opportunity calls for a redefinition of enterprise security to address AI, identity and nation-state threats. EY points to rising concern over model supply chains, data exposure, prompt-based attacks and the use of AI by threat actors to scale social engineering and reconnaissance.
Identity security also becomes more complex in agent-based environments, where automated systems can act on behalf of users or processes. Organisations are reassessing access controls, auditability and governance as more work shifts to autonomous or semi-autonomous agents.
Joongshik Wang, EY Asean Technology, Media & Entertainment and Telecommunications Leader, said Southeast Asia faces uneven readiness and fragmented rules, compounded by infrastructure and talent constraints.
“Technology companies in Southeast Asia face a more complex landscape: uneven digital readiness, fragmented regulations, infrastructure gaps, as well as limited access to AI capabilities and talent. In 2026, success will go to those who can navigate these constraints while deploying AI and other innovations effectively and securely, as well as translating them into commercially viable outcomes. Leaders can win by making concrete moves such as pursuing targeted joint ventures, embedding sovereignty by design, and building platforms that support agentic interoperability and physical AI at the edge,” Wang said.
EY’s outlook suggests 2026 will bring greater cross-border complexity alongside faster product cycles, forcing technology companies to balance speed of execution with governance, security and regulatory requirements.